@article{
  author = {Kheradyar, Sina, Bahrami, Saeed, Maleki Choubari, Mojtaba},
  title = {Identifying and evaluating the information content of the statement of changes in equity based on Shannon's entropy (uncertainty) criterion},
  journal = {Judgment and Decision Making in Accounting and Auditing},
  year = {2025},
  volume = {4},
  number = {15},
  pages = {183-210},
  doi = {10.71960/jdaa.2025.1216155}
}